https://www.taxtmi.com/caselaws?id=150908 Hulling or milling paddy into rice was held to be mere processing, not manufacture, because the paddy did not undergo a transformation into a new and different article. Accordingly, consumption of paddy in the manufacture of other goods for sale or otherwise was not established under the purchase-tax provision. The process also did not amount to "disposal" otherwise than by way of sale, because disposal requires transfer of title or absolute possession, not a mere change in use by the owner. In the single-point levy scheme, the purchase turnover of paddy was therefore not taxable on either ground. en-us Mon, 27 Jan 1975 00:00:00 +0530 Fri, 24 May 2013 15:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150908 Hulling or milling paddy into rice was held to be mere processing, not manufacture, because the paddy did not undergo a transformation into a new and different article. Accordingly, consumption of paddy in the manufacture of other goods for sale or otherwise was not established under the purchase-tax provision. The process also did not amount to "disposal" otherwise than by way of sale, because disposal requires transfer of title or absolute possession, not a mere change in use by the owner. In the single-point levy scheme, the purchase turnover of paddy was therefore not taxable on either ground. Case-Laws VAT and Sales Tax Mon, 27 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150908